{"distribution_tax":{"KR":0.154,"US":0.15},"effective_from":"2026-01-01","notes":["일반 과세계좌 기준","절세계좌·매매차익 과세는 미반영"],"tax_rules_version":"2026.1","warnings":[{"id":"nhis","message_key":"warn.nhis","threshold_krw":10000000},{"id":"comprehensive","message_key":"warn.comprehensive","threshold_krw":20000000}]}